Paudie Coffey (Waterford, Fine Gael) | Oireachtas source

I thank the deputation from MRI for their attendance and for highlighting the work MRI does. It is important that it be highlighted in public debate, as is happening here this morning. I come from County Waterford, am very conscious of the work done by mountain rescue teams and note the South Eastern Mountain Rescue Association and the Tramore Cliff and Mountain Rescue Association operate in my region. Mr. Christie mentioned the Coast Guard and the search and rescue operations that take place - especially in my area - operate very well and efficiently. The organisations that run these operations are due many thanks. I also am conscious that, as Mr. Christie mentioned and others have noted, the efforts are voluntary in the main. The mountain rescue teams do it because they almost have a vocation or a passion for it. However, such passion should not be abused in any way and I certainly hope it is not. Similarly, I am sure MRI will agree there are many other organisations within the community with which the witnesses probably interact, such as the Irish Red Cross, the RNLI, the volunteer Coast Guard units and the river rescue teams, all of which do similar work within communities to that of MRI. When an emergency is called, they turn out and help citizens in a positive way.

That said, I also am interested in the VAT issue. The purpose of this meeting is to try to find ways to help the mountain rescue teams and the other organisations I listed, all of which also are emergency response groups. I find it anomalous that some groups are entitled to a VAT rebate or do not pay VAT initially for safety and search equipment. Can the witnesses explain how this operates? Is the VAT taken off at the outset or do the beneficiaries get a rebate once the equipment has been bought? Are the witnesses aware of how that works?